2020 No. 995
Digital Services Tax
The Taxes (Interest Rate) (Amendment No. 2) Regulations 2020
Made 15th September 2020
Laid before House of Commons 16th September 2020
Coming into force 14th October 2020

The Treasury make the following Regulations in exercise of the powers conferred by section 178(1), (2)(w) and (3) of the Finance Act 1989.
1989 c.26; paragraph (w) of section 178(2) was inserted by paragraph 2 of Schedule 10 to the Finance Act 2020 (c.14) and section 178(3)(f) was amended by s.88(2)(b) of the Finance Act 2019 (c.1).